Operated by Cost Seg Smart LLC · Educational content, not tax advice — consult your CPA.
The W-2 Earner Playbook

Cost segregation, by W-2 archetype.

Eight income profiles. Eight decision trees. Eight worked examples with real money. Each shows what cost segregation actually looks like for your specific situation — and where it doesn't pencil.

~15,000 WORDS · 26 CITATIONS · CPA-REVIEWED · UPDATED 2026.05
The Tech Engineer — illustration of a closed laptop with a house keychain on top and an RSU vesting schedule
The Tech Engineer
Senior FAANG engineer with $660K vest-year W-2 income. STR loophole offsets $100K+ at 37%.
FAANG / Big Tech Strong YES
The Surgeon — illustration of a folded surgical mask, a small house paperweight, and a Schedule E clipboard
The Surgeon
Cardiac surgeon, $750K W-2. STR loophole only. Material participation risk dominates the analysis.
High-income physician Conditional YES
The Big Law Partner — illustration of an open briefcase with a K-1 form and house keychain
The Big Law Partner
AmLaw 50 partner, $1.4M (W-2 + K-1). $1.8M Aspen STR generates $200K federal year-1.
AmLaw 50 partner YES
The Pharma Sales Rep — illustration of a rolling carry-on suitcase with a house tag and commission statement
The Pharma Sales Rep
Atlanta pharma rep, $380K (variable). Local STR in same metro = $65K year-1 federal savings.
Commission-heavy W-2 YES — if local
The Executive — illustration of an executive chair with a deferred comp document and house key
The Executive
Biotech VP, $1.25M cash + RSU. REPS-spouse manages 4 LTRs. $150K+ year-1 savings.
C-suite executive Cleanest YES
The REPS Spouse — side-by-side composition of a briefcase (W-2 spouse) and tally notebook (REPS spouse) connected by a joint return
The REPS Spouse
Sarah qualifies REPS, manages 4 LTRs full-time. Husband's $620K W-2 absorbs $128K of cost-seg losses.
Stay-at-home REPS spouse Cleanest YES
The Almost-Retiring Earner — illustration of a calendar showing 2027 EXIT with a small house and sun
The Almost-Retiring Earner
56yo finance exec, $480K W-2, exits 2027. Banks $260K of suspended losses now, unlocks post-retirement.
Pre-retirement (1-3 yrs out) Strategic YES
The Junior High-Earner — illustration of a young engineer at a desk with a laptop, calculator, and rental property book
The Junior High-Earner
31yo engineer, $245K, first $480K LTR. Honest math: usually wait until you scale or get STR exposure.
Early career Honest MAYBE